Publication 538 - Accounting Periods And Methods Page 19
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19To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
I
Comments . . . . . . . . . . . . . . 1
Short tax year . . . . . . . . . . . . 3
Constructive receipt of
Suggestions . . . . . . . . . . . . . 1
Accounting methods:
Inventories:
income . . . . . . . . . . . . . . . 9
Accrual method . . . . . . . . 10
Cost identification . . . . . . . 14
Cash method . . . . . . . . . . . 9
Contested liability . . . . . . . . 12
FIFO . . . . . . . . . . . . . . . 14
T
Change in . . . . . . . . . . . . 17
LIFO . . . . . . . . . . . . . . . 14
Corporation tax periods . . . . . 8
Tax help . . . . . . . . . . . . . . . 17
Methods you can use . . . . . 8
Lower of cost or market . . . 15
Cost identification . . . . . . . . 14
Tax year:
Perpetual or book . . . . . . . 16
Accounting periods:
Change in . . . . . . . . . . . . . 4
Retail method . . . . . . . . . 15
52-53 week tax year . . . . . . 2
D
Corporations . . . . . . . . . . . 8
Specific identification . . . . . 14
Business purpose tax
Fiscal year . . . . . . . . . . . . 2
Death of individual, short
Uniform capitalization
year . . . . . . . . . . . . . . . 7
Husband and wife . . . . . . . . 4
period return . . . . . . . . . . . 3
rules . . . . . . . . . . . . . . 16
Calendar year . . . . . . . . . . 2
Personal service
Valuing . . . . . . . . . . . . . . 14
Improper tax year . . . . . . . . 3
corporation . . . . . . . . . . . 5
E
Partnerships . . . . . . . . . . . 4
S corporations . . . . . . . . . . 5
Accrual method:
Economic performance . . . . . 11
M
Section 444 election . . . . . . 5
Expenses . . . . . . . . . . . . 11
Excluded entities, cash
More information (See Tax help)
Short tax year . . . . . . . . . . 3
Income . . . . . . . . . . . . . . 10
method . . . . . . . . . . . . . . . 9
Taxpayer Advocate . . . . . . . 17
Advance payments:
P
TTY/TDD information . . . . . . 17
Sales . . . . . . . . . . . . . . . 10
F
Partnerships . . . . . . . . . . . . . 4
Services . . . . . . . . . . . . . 10
Fiscal year . . . . . . . . . . . . . . 2
U
Personal service corporation:
Assistance (See Tax help)
Form:
Limit, use of cash method . . 9
Uniform capitalization rules:
1128 . . . . . . . . . . . . . 4, 7, 8
Required tax year . . . . . . 4, 5
Exceptions . . . . . . . . . . . 16
B
2553 . . . . . . . . . . . . . . . . 7
Publications (See Tax help)
General rules . . . . . . . . . . 16
Business purpose tax year . . . 7
3115 . . . . . . . . . . . . . . . 17
User fees . . . . . . . . . . . . . . . 2
8716 . . . . . . . . . . . . . . . . 6
R
8752 . . . . . . . . . . . . . . . . 6
C
Related persons . . . . . . . . . 12
970 . . . . . . . . . . . . . . . . 14
Calendar year . . . . . . . . . . . . 2
Free tax services . . . . . . . . . 17
Cash method:
S
Expenses . . . . . . . . . . . . . 9
S corporations . . . . . . . . . . . . 5
H
Income . . . . . . . . . . . . . . . 9
Section 444 election . . . . . . . . 5
Change, accounting
Help (See Tax help)
Short period return . . . . . . . . . 5
method . . . . . . . . . . . . 10, 17
Page 19
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